MICHIGAN V. UNITED STATES, 317 U. S. 338 (1943)

Subscribe to Cases that cite 317 U. S. 338 RSS feed for this section

Link to the Case Preview: http://supreme.justia.com/us/317/338/

Link to the Full Text of Case: http://supreme.justia.com/us/317/338/case.html

U.S. Supreme Court

Michigan v. United States, 317 U.S. 338 (1943)

Michigan v. United States

No. 214

Argued December 9, 10, 1942

Decided January 4, 1943

317 U.S. 338

Syllabus

A federal tax lien on private real estate, securing a federal estate tax, takes precedence over later liens securing state taxes. P. 317 U. S. 340.

127 F.2d 64 affirmed.

Certiorari, post, p. 607, to review a judgment affirming a judgment of the District Court, 41 F.Supp. 41, enforcing a federal estate tax lien.

Page 317 U. S. 339